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In the landscape of U.S. employment tax requirements, the IRS Publication 1141 serves as a crucial guideline for the creation and use of substitute forms W-2 and W-3, detailing the tax statements for wages paid within the 2021 calendar year. This publication outlines the general rules and specific technical specifications that these substitute forms must meet to be accepted by the Internal Revenue Service (IRS) and the Social Security Administration (SSA). It underscores the necessity for these forms to accurately replicate the official IRS documents in both content and format, whether in paper or electronic submissions, to ensure a seamless process in reporting employee wages and tax withholdings. Of notable importance is the allowance (albeit, under strict conditions) for the inclusion of certain employer-specific branding elements on copies of the forms provided to employees, a detail that reflects the IRS's consideration of corporate identity within regulatory compliance. Moreover, the publication touches upon the procedures for electronic delivery of W-2 forms, aiming to modernize and streamline the tax filing process for both employers and employees. Additionally, it incorporates updates relevant to the reporting of COVID-19 related sick and family leave wages, reflecting the ongoing adjustments made in tax reporting criteria in response to the pandemic. As an informative resource, IRS Publication 1141 not only facilitates compliance with tax filing obligations but also signifies the adaptability of tax reporting practices to contemporary needs and technological advancements.

Irs Pub 1141 Example

Revenue Procedure 2022-30

Reprinted from IR Bulletin 2022-31 Dated August 01, 2022

Publication 1141

General Rules and Specifications for Substitute Forms W-2 and W-3

IRS

Department of the Treasury

Internal Revenue Service

Publication 1141 (Rev. 08-2022)

Catalog Number 47000C

www.irs.gov

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

26 CFR 601.602: Tax forms and instructions.

(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)

Rev. Proc. 2022-30

TABLE OF CONTENTS

Part 1 – GENERAL

Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Section 1.2 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Section 1.3 – General Rules for Paper Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . . 3 Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically . . . . . . . . . . 5

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form

W-3 Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Section 2.2 – Specifications for Substitute Black-and-White Form W-2 (Copy A)

and Form W-3 Filed With the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Section 2.3 – Requirements for Substitute Forms Furnished to Employees (Copies

 

 

B, C, and 2 of Form W-2)

12

Section 2.4 – Electronic Delivery of Form W-2 and W-2c Recipient Statements

16

Part 3 – ADDITIONAL INSTRUCTIONS

 

Section 3.1 – Additional Instructions for Form Printers

17

Section 3.2 – Instructions for Employers

18

Section 3.3

– OMB Requirements for Both Red-Ink and Black-and-White

 

 

Substitute Forms W-2 and W-3

19

Section 3.4

– Order Forms and Instructions

20

Section 3.5

– Effect on Other Documents

20

Section 3.6

– Exhibits

20

Part 1

General

Section 1.1 – Purpose

.01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2022 calendar year.

.02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue procedure. Preparers should also refer to the 2022 General Instructions for Forms W-2 and W-3 for details on how to complete these forms. See Section 3.4, later, for information on obtaining the official IRS forms and instructions. See Sections 2.3 and 2.4, later, for requirements for the copies of substitute forms furnished to employees and for electronic delivery of employee copies.

.03 For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2 (Copy A) and Form W-3, and their exact substitutes, are referred to as “red-ink.” The SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 are referred to as “substitute black-and-white Forms W-2 (Copy A)” and “substitute black-and-white Form W-3.”

Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee statements should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. Or send your questions to:

Internal Revenue Service

Attn: Substitute Forms Program SE:W:CAR:MP:P:TP

1111 Constitution Ave. NW Room 6554 Washington, DC 20224

Any questions about the black-and-white Form W-2 (Copy A) and Form W-3 should be emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

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Note. You should receive a response from either the IRS or the SSA within 30 days.

.04 Some Forms W-2 that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be considered as suspicious or altered Forms W-2 (also known as “questionable Forms W-2”). An employee may not recognize the importance of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms W-2, Forms W-3, or any employee copies reporting wages, with the following exceptions for the employee copies.

•Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the employer or agent.

•Forms may include an embossment or watermark on the information return (and copies) that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent.

•Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent, and used in a nonintrusive manner.

•These items must not materially interfere with the ability of the recipient to recognize, understand, and use the tax information on the employee copies.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on any of the substitute form copies.

The information return and employee copies must clearly identify the employer’s name associated with its employer identification number.

Logos and slogans may be used on permissible enclosures, such as a check or account statement, but not on information returns and employee copies.

Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W-2 and Form W-3 for wages paid during the 2022 calendar year at a future date. If you have comments about the restrictions on including logos, slogans, and advertising on information returns and employee copies, send or email your comments to: Internal Revenue Service, Attn: Substitute Forms Program, SE:W:CAR:MP:P:TP, 1111 Constitution Ave. NW, Room 6554, Washington, DC 20224, or Substituteforms@irs.gov.

.05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized customer service call site to answer questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can reach the call site at 866-455-7438 (toll free) or 304-263-8700 (not a toll-free number). Persons with a hearing or speech disability with access to Telecommunication Device for the Deaf (TDD) can call 304-579-4827 (not a toll-free number). You may also email questions to mccirp@irs.gov. Do not

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submit employee information via email because it is not secure and the information may be compromised.

File paper or electronic Forms W-2 (Copy A) with the SSA. IRS/IRB does not process Forms W-2 (Copy A). However, IRS/IRB does process Form 8508, Request for Waiver From Filing Information Returns Electronically, and Form 8809, Application for Extension of Time To File Information Returns, for Forms W-2 (Copy A) and requests for an extension of time to furnish the employee copies of Form W-2. See Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for information on waivers and extensions of time.

.06 The following form instructions and publications provide more detailed filing procedures for certain information returns.

•General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c).

•Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

Section 1.2 – What’s New

.01 Electronic filing of returns. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the Treasury and the IRS to issue regulations that reduce the threshold for mandatory electronic filing. Currently, electronic filing is required if 250 returns of one type are filed. If final regulations are issued and effective for 2022 tax returns required to be filed in 2023, we will post an article at IRS.gov/FormW2 explaining the change. Until final regulations are issued, however, the number remains at 250, as reflected in these instructions.

.02 Exhibits. All of the exhibits in this publication were updated per the 2022 revisions of those forms.

.03 Editorial changes. We made editorial changes throughout, including updated references. Redundancies were eliminated as much as possible.

Section 1.3 – General Rules for Paper Forms W-2 and W-3

.01 Employers not filing electronically must file paper Forms W-2 (Copy A) along with Form W-3 with the SSA by using either the official IRS form or a substitute form that exactly meets the specifications shown in Parts 2 and 3 of this revenue procedure.

Note. Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must also conform to the specifications as outlined in this revenue procedure. These forms require the form designation (“W-2AS,” “W-2GU,” “W-2VI”) on Form W-2 (Copy A) to be in black ink. If you are an employer in the Commonwealth of the Northern Mariana Islands, you must contact Department of Finance, Division of

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Revenue and Taxation, Commonwealth of the Northern Mariana Islands, P.O. Box 5234 CHRB, Saipan, MP 96950 or www.finance.gov.mp/forms.php to get Form W-2CM and instructions for completing and filing the form. For information on Forms 499R-2/W-2PR, go to www.hacienda.gobierno.pr.

Employers may design their own statements to furnish to employees. Employee statements designed by employers must comply with the requirements shown in Parts 2 and 3.

.02 Red-ink substitute forms that completely conform to the specifications contained in this revenue procedure may be privately printed without prior approval from the IRS or the SSA. Only the substitute black-and-white Forms W-2 (Copy A) and Form W-3 need to be submitted to the SSA for approval prior to their use (see Section 2.2).

.03 As in the past, SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 may be generated using a printer by following all guidelines and specifications (also see Section 2.2). In general, regardless of the method of entering data, use black ink on Forms W-2 (Copy A) and Form W-3, which provides better readability for processing by scanning equipment. Colors other than black are not easily read by the scanner and may result in delays or errors in the processing of Forms W-2 (Copy A) and Form W-3. The printing of the data should be centered within the boxes. The size of the variable data must be printed in a font no smaller than 10-point.

Note. With the exception of the identifying number, the year, the form number for Form W-3, and the corner register marks, the preprinted form layout for the red-ink Forms W-2 (Copy A) and Form W-3 must be in Flint J-6983 red OCR dropout ink or an exact match.

.04 Substitute forms filed with the SSA and substitute copies furnished to employees that do not conform to these specifications are unacceptable. Penalties may be assessed for not complying with the form specifications. Forms W-2 (Copy A) and Form W-3 filed with the SSA that do not conform may be returned.

.05 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific approval. If you are uncertain of any specification and want clarification, do the following.

•Submit a letter or email to the appropriate address in Section 1.3.06 (listed next) citing the specification.

•State your understanding of the specification.

•Enclose an example (if appropriate) of how the form would appear if produced using your understanding. Do not use actual employee information in the example.

•Be sure to include your name, complete address, and phone number with your correspondence. If you want the IRS to contact you via email, also provide your email address.

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.06 Any questions about the specifications, especially those for the red-ink Form W-2 (Copy A) and Form W-3, should be emailed to Substituteforms@irs.gov. Please enter “Substitute Forms” on the subject line. Or send your questions to:

Internal Revenue Service

Attn: Substitute Forms Program SE:W:CAR:MP:P:TP

1111 Constitution Ave. NW Room 6554 Washington, DC 20224

Any questions about the substitute black-and-white Form W-2 (Copy A) and

Form W-3 should be emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration

Direct Operations Center

Attn: Substitute Black-and-White Copy A Forms, Room 341

1150 E. Mountain Drive

Wilkes-Barre, PA 18702-7997

Note. You should receive a response within 30 days from either the IRS or the SSA.

.07 Forms W-2 and W-3 are subject to annual review and possible change. Therefore, employers are cautioned against overstocking supplies of privately printed substitutes.

.08 Separate instructions for Forms W-2 and W-3 are provided in the 2022 General Instructions for Forms W-2 and W-3. Form W-3 should be used only to transmit paper Forms W-2 (Copy A). Form W-3 is a single sheet including only essential filing information. Be sure to make a copy of your completed Form W-3 for your records. You can order current year official IRS Forms W-2, W-2AS, W-2GU, W-2VI, W-3, and W-3SS, and the 2022 General Instructions for Forms W-2 and W-3, online at IRS.gov/OrderForms. The IRS provides only cut sheet sets of Forms W-2 and cut sheets of Form W-3.

.09 Because substitute Forms W-2 (Copy A) and Form W-3 are machine-imaged and scanned by the SSA, the forms must meet the same specifications as the official IRS Forms W-2 and Form W-3 (as shown in the exhibits).

Section 1.4 – General Rules for Filing Forms W-2 (Copy A) Electronically

.01 As of the date of publication of this revenue procedure, employers must file Forms W-2 (Copy A) with the SSA electronically if they are required to file 250 or more for a calendar year unless the IRS grants a waiver. However, see IRS.gov/FormW2 for any changes in this requirement. The SSA publication EFW2, Specifications for Filing Forms W-2 Electronically, contains specifications and procedures for electronic filing of Form W-2 information with the SSA. Employers are cautioned to obtain the most recent revision of

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EFW2 (and supplements) in case there are any subsequent changes in specifications and procedures.

.02 You may obtain a copy of the EFW2 by:

•Accessing the SSA website at www.ssa.gov/employer/ EFW2&EFW2C.htm.

.03 Electronic filers do not file a paper Form W-3. See the SSA publication EFW2 for guidance on transmitting Form W-2 (Copy A) information to the SSA electronically.

.04 Employers are encouraged to electronically file Forms W-2 (Copy A) with the SSA even if not required. Doing so will enhance the timeliness and accuracy of forms processing. You may visit the SSA’s employer website at www.ssa.gov/employer. This helpful site has links to Business Services Online (BSO) and tutorials on registering and using BSO to file your Forms W-2.

.05 Employers who do not comply with the electronic filing requirements for Form W-2 (Copy A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file Form W-2 information with the SSA electronically must not send the same data to the SSA on paper Forms W-2 (Copy A). Any duplicate reporting may subject filers to unnecessary contacts by the SSA or the IRS.

Part 2

Specifications for Substitute Forms W-2 and W-3

Section 2.1 – Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2 (Copy A) and Form W-3 and their exact substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute Forms W-2 (Copy A) and Form W-3 with the SSA. The substitute forms must be exact replicas of the official IRS forms with respect to layout and content because they will be read by scanner equipment.

Note. Even the slightest deviation can result in incorrect scanning and may affect money amounts reported for employees.

.02 Paper used for cut sheets and continuous-pinfed forms for substitute Form W-2 (Copy A) and Form W-3 that are to be filed with the SSA must be white 100% bleached chemical wood, 18–20 pound paper only, optical character recognition (OCR) bond produced in accordance with the following specifications.

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•

Acidity: Ph value, average, not less than

4.5

•

Basis weight: 17 x 22 inch 500 cut sheets, pound

18–20

•

Metric equivalent—gm./sq. meter

 

 

(a tolerance of +5 pct. is allowed)

68–75

•

Stiffness: Average, each direction, not less than—milligrams

 

 

Cross direction

50

 

Machine direction

80

•

Tearing strength: Average, each direction, not less

 

 

than—grams

40

•

Opacity: Average, not less than—percent

82

•

Reflectivity: Average, not less than—percent

68

•

Thickness: Average—inch

0.0038

 

Metric equivalent—mm

0.097

 

(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot

 

 

vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

 

•

Porosity: Average, not less than—seconds

10

•

Finish (smoothness): Average, each side—seconds

20–55

 

(for information only) the Sheffield equivalent—

 

 

units

170-d200

•

Dirt: Average, each side, not to exceed—parts per

 

 

million

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Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard are met.

.03 All printing of red-ink substitute Forms W-2 (Copy A) and Form W-3 must be in Flint red OCR dropout ink except as specified below. The following must be printed in nonreflective black ink.

•Identifying number “22222” for Forms W-2 (Copy A) and “33333” for Form W-3 at the top of the forms.

•Tax year at the bottom of the forms.

•The four (4) corner register marks on the forms.

•The form identification number (“W-3”) at the bottom of Form W-3.

•All the instructions below Form W-3 beginning with “Send this entire page....” line to the bottom of Form W-3.

.04 The vertical and horizontal spacing for all federal payment and data boxes on Forms W-2 and W-3 must meet specifications. On Form W-3 and Form W-2 (Copy A), all the perimeter rules must be 1-point (0.014-inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be parallel to the left edge of the form; horizontal rules parallel to the top edge.

.05 The official red-ink Form W-3 and Form W-2 (Copy A) are 7.50 inches wide. Employers filing Forms W-2 (Copy A) with the SSA on paper must also file a Form W-3. Form W-3 must be the same width (7.50 inches) as the Form W-2. One Form W-3 is printed on a standard size 8.5 x 11-inch page. Two

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official Forms W-2 (Copy A) are contained on a single 8.5 x 11-inch page (exclusive of any snap-stubs).

.06 The top, left, and right margins for the Form W-2 (Copy A) and Form W-3 are 0.50 inches (1/2 inch). All margins must be free of printing except for the words “DO NOT STAPLE” on red-ink Form W-3. The space between the two Forms W-2 (Copy A) is 1.33 inches.

.07 The identifying numbers are “22222” for Form W-2 (Copies A (and 1)) and “33333” for Form W-3. No printing should appear anywhere near the identifying numbers.

Note. The identifying number must be printed in nonreflective black ink in OCR-A font of 10 characters per inch.

.08 The depth of the individual scannable image on a page must be the same as that on the official IRS forms. The depth from the top line to the bottom line of an individual Form W-2 (Copy A) must be 4.17 inches and the depth from the top line to the bottom line of Form W-3 must be 4.67 inches.

.09 Continuous-pinfed Forms W-2 (Copy A) must be separated into 11-inch deep pages. The pinfed strips must be removed when Forms W-2 (Copy A) are filed with the SSA. The two Forms W-2 (Copy A) on the 11-inch page must not be separated (only the pages are to be separated (burst)). The words “Do Not Cut, Fold, or Staple Forms on This Page” must be printed twice between the two Forms W-2 (Copy A) in Flint red OCR dropout ink. All other copies (Copies 1, B, C, 2, and D) must be able to be distinguished and separated into individual forms.

.10 Box 12 of Form W-2 (Copy A) contains four entry boxes—12a, 12b, 12c, and 12d. Do not make more than one entry per box. Enter your first code in box 12a (for example, enter Code D in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box 12, use a second Form W-2 to report the additional items (see “Multiple forms” in the 2022 General Instructions for Forms W-2 and W-3). Do not report the same federal tax data to the SSA on more than one Form W-2 (Copy A). However, repeat the identifying information (employee’s name, address, and SSN; employer’s name, address, and EIN) on each additional form.

.11 The checkboxes in box 13 of Form W-2 (Copy A) and in box b of Form W-3 must be 0.14 inches each. The space before the first checkbox is 0.24 inches; the spaces between the first and second checkboxes and between the second and third checkboxes must be 0.36 inches; the space between the third checkbox to the right border of box 13 should be 0.32 inches (see Exhibit A).

Note. More than 50% of an applicable checkbox must be covered by an “X.”

.12 All substitute Forms W-2 (Copy A) and Form W-3 in the red-ink format must have the tax year, form number, and form title printed on the bottom face of each form using type identical to that of the official IRS form. The red-ink substitute Form W-2 (Copy A) and Form W-3 must have the form producer’s EIN entered directly to the left of “Department of the Treasury,” in red.

.13 The words “For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.” must be printed in Flint red OCR dropout ink in the same

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Document Specifics

Fact 1 The purpose of Publication 1141 is to outline the IRS and SSA requirements for preparing and using substitute forms for Form W-2 and Form W-3 for wages paid during the 2021 calendar year.
Fact 2 Substitute Form W-2 (Copy A) and Form W-3 are forms that are not printed by the IRS but must conform to specific specifications to be accepted by both the IRS and the SSA.
Fact 3 The publication specifically refers to the official IRS-printed red dropout ink Forms W-2 (Copy A) and Form W-3, and their exact substitutes as “red-ink”.
Fact 4 The SSA-approved black-and-white Forms W-2 (Copy A) and Form W-3 are labeled as “substitute black-and-white Forms W-2 (Copy A)” and “substitute black-and-white Form W-3”.
Fact 5 Employers not filing electronically must use either the official IRS form or an exact substitute that meets the outlined specifications when filing paper Forms W-2 (Copy A) and Form W-3 with the SSA.
Fact 6 Employers must report the amount of qualified sick leave wages and qualified family leave wages paid to employees under the Coronavirus Response Act on 2021 Forms W-2, Box 14, or a separate statement.
Fact 7 The IRS prohibits the use of logos, slogans, and advertisements on Copy A of Forms W-2 and Forms W-3, as well as on any substitute forms provided to employees, with limited exceptions.
Fact 8 Substitute territorial forms (W-2AS, W-2GU, W-2VI, W-3SS) must comply with the specifications of this revenue procedure and require the form designation to be in black ink.
Fact 9 The IRS/IRB maintains a centralized customer service call site for questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.).
Fact 10 Publication 1141 may be revised in the future to state additional requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W-2 and Form W-3.

Guide to Writing Irs Pub 1141

When handling the IRS Publication 1141, it's important to understand its purpose and guidelines for creating substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. These substitute forms are essential for reporting wages paid during the calendar year and must meet specific requirements to be accepted by the IRS and the Social Security Administration (SSA). This document provides details on how to correctly prepare these forms, the specifications for both paper and electronic submissions, and the regulations concerning substitute forms provided to employees. The following steps will guide you through the process of filling out this form.

  1. First, review the purpose section of the document to understand the intent and requirements for using substitute forms for Form W-2 and Form W-3.
  2. Examine the "What’s New" section to see if there have been any updates or changes since the last tax season that might affect how you prepare your forms.
  3. Read the general rules for paper Forms W-2 and W-3 carefully. These rules will help you determine when and how to file paper forms if electronic filing is not an option for you.
  4. Understand the general rules for filing Forms W-2 (Copy A) electronically if you choose or are required to file electronically, including any specific formatting or submission guidelines.
  5. Follow the specifications for Red-Ink Substitute Form W-2 (Copy A) and Form W-3 if you're filing with the SSA using the traditional red-ink forms.
  6. For a black-and-white substitute Form W-2 (Copy A) and Form W-3 filed with the SSA, adhere to the provided specifications to ensure your forms are accepted.
  7. Pay attention to the requirements for substitute forms furnished to employees, including Copies B, C, and 2 of Form W-2, ensuring they meet the criteria for legibility, format, and content.
  8. If you are delivering Form W-2 and W-2c recipient statements electronically, review the guidelines to comply with electronic delivery standards.
  9. For form printers, additional instructions are provided to ensure compliance with official standards, including paperweight, size, and ink specifications.
  10. Employers must also review the instructions tailored to them, detailing how to correctly submit information to the SSA and distribute forms to employees.
  11. Take note of the OMB requirements to ensure your substitute forms are in full compliance with government standards.
  12. To obtain official IRS forms and instructions, see the order forms and instructions section for resource acquisition.
  13. Review the document’s effect on other documents to understand how existing procedures or rules may have changed with the issuance of the new revenue procedure.
  14. Finally, assess the exhibits section for visual examples and further clarification on how to format and prepare your substitute forms properly.

Remember, attention to detail is crucial when preparing and submitting these substitute forms. They must adhere to the specific requirements set by the IRS and SSA to ensure the accurate and timely processing of wage and tax statements, ultimately affecting both the employer's and employees' tax filings.

Understanding Irs Pub 1141

Frequently Asked Questions about IRS Publication 1141

  1. What is the purpose of IRS Publication 1141?

    IRS Publication 1141 outlines the requirements set by the Internal Revenue Service (IRS) and the Social Security Administration (SSA) for the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2021 calendar year.

  2. What are substitute forms W-2 and W-3?

    Substitute forms W-2 and W-3 are versions of the official IRS forms that are not printed by the IRS. These substitute forms must conform to the specifications detailed in Publication 1141 to be accepted by the IRS and SSA.

  3. Can employers include logos, slogans, or advertisements on Forms W-2 and W-3?

    Employers are not allowed to include logos, slogans, and advertisements on Forms W-2 and W-3 or any employee copies that report wages, with specific exceptions for the employer's name, trade name, or symbol used in a non-intrusive manner that does not interfere with the tax information.

  4. How can questions regarding substitute forms be addressed?

    For red-ink Form W-2 (Copy A) and Form W-3, questions can be emailed to Substituteforms@irs.gov or sent to the IRS office in Washington, DC. For black-and-white substitute forms, inquiries should be emailed to copy.a.forms@ssa.gov or sent to the Social Security Administration in Wilkes-Barre, PA.

  5. What if an employer wants to electronically deliver Form W-2 to employees?

    Publication 1141 includes requirements for the electronic delivery of Form W-2 to employees, providing guidelines to ensure employees can access their forms securely and conveniently.

  6. Are there any specific requirements for the presentation of substitute forms?

    Yes, both red-ink and black-and-white substitute forms must meet detailed specifications outlined in Publication 1141 regarding layout, ink color, paper quality, and more, to ensure they are processed accurately by the IRS and SSA.

  7. How can employers obtain the official IRS forms and instructions?

    Employers can refer to Section 3.4 of IRS Publication 1141 for information on how to obtain the official IRS versions of Forms W-2 and W-3 and their instructions. These resources can help ensure compliance with filing requirements.

Common mistakes

Filling out IRS Publication 1141 forms correctly is crucial for ensuring that forms W-2 and W-3 are accepted by the IRS and the SSA. However, individuals commonly make mistakes during this process. Understanding and avoiding these errors can streamline tax reporting duties and prevent unnecessary complications.

  1. Not using the correct form version: It's important to use the most current version of the form. The IRS and SSA update their requirements periodically, and using an outdated form could lead to rejection.

  2. Incorrect formatting: Both the IRS and SSA have specific requirements regarding the formatting of these forms, including font size and type. Deviating from these specifications can result in the forms not being processed correctly.

  3. Failure to comply with red-ink and black-and-white specifications: The requirements for black-and-white substitute forms and red-ink forms differ. Mixing up these specifications or failing to adhere strictly to one set can lead to rejections or processing delays.

  4. Including prohibited content: Adding logos, slogans, or advertisements on the forms, especially on Copy A of Forms W-2 and Forms W-3, is not allowed, with specific exceptions. These additions can distract and confuse the purpose of the tax documents.

  5. Omitting required information: Every field in these forms serves a purpose. Leaving sections incomplete or failing to provide necessary information can lead to inaccurate reporting or even fines.

  6. Improper electronic delivery: When choosing to deliver these forms electronically to employees, employers must follow the guidelines laid out for electronic delivery. Non-compliance can result in employees not receiving their necessary tax documents timely or securely.

  7. Not seeking clarification for questions: If there are uncertainties or questions about completing the forms, failing to seek out answers can lead to mistakes. Both the IRS and SSA offer resources and contacts for inquiries to ensure forms are filled out correctly.

By being mindful of these common mistakes and rigorously checking to ensure compliance with the current laws and guidelines, one can successfully navigate the intricacies of IRS Publication 1141 without undue stress or errors.

Documents used along the form

When dealing with IRS Publication 1141, which outlines the general rules and specifications for Substitute Forms W-2 and W-3, it's important to be familiar with a variety of other forms and documents. These play a significant role in the compliance and submission process associated with employee wage reporting. Below is a list of forms and documents frequently utilized alongside Publication 1141, each serving its unique purpose in the broader context of tax filing and administration.

  • Form W-2, Wage and Tax Statement: Required for employers to report annual wages and taxes withheld from employees' paychecks. It's the primary document that Publication 1141 refers to for substitution standards.
  • Form W-3, Transmittal of Wage and Tax Statements: Accompanies Form W-2 submissions to the Social Security Administration (SSA), summarizing the total employee wages and withholdings reported by the employer.
  • Form 1099 Series, including various forms like 1099-MISC for miscellaneous income, 1099-NEC for non-employee compensation, and others: Used to report various types of non-wage income.
  • Form 8508, Request for Waiver from Filing Information Returns Electronically: For employers who seek exemption from the mandatory electronic submission of Forms W-2 and W-3.
  • Form 8809, Application for Extension of Time To File Information Returns: Allows employers additional time to file Forms W-2, W-3, and other information returns.
  • Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G: Offers detailed instructions for the electronic filing of a variety of information returns, applicable when seeking waivers or extensions.
  • Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c: Provides guidance for creating substitute versions of corrected wage and tax statements.
  • Form W-2c, Corrected Wage and Tax Statement: Used to correct errors on previously filed Form W-2s.
  • Form W-3c, Transmittal of Corrected Wage and Tax Statements: Accompanies Form W-2c when submitted to the SSA, summarizing the corrected information for employee records.

This array of forms and documents highlights the intricate nature of wage reporting and the importance of adhering to specified requirements to ensure compliance. Employers and preparers must navigate this landscape carefully, using resources like IRS Publication 1141 as a guide to fulfill their obligations accurately and efficiently. Familiarity with each of these forms and documents facilitates a smoother process, aiding in the accurate reporting of employee wages and the fulfillment of associated tax duties.

Similar forms

The IRS Form 940, "Employer's Annual Federal Unemployment (FUTA) Tax Return," is closely related to IRS Pub 1141 in its function of addressing employer tax responsibilities. Both forms are integral to how businesses report and manage taxes related to employee compensation. Form 940 specifically deals with unemployment tax obligations of employers at the federal level, emphasizing similar adherence to guidelines and deadlines, akin to the W-2 and W-3 reporting requirements outlined in IRS Pub 1141.

IRS Form 941, "Employer's Quarterly Federal Tax Return," shares a direct link with the processes described in IRS Pub 1141, as it involves periodic reporting of employees' earnings and withholdings. This form is another vehicle through which employers fulfill their tax reporting duties concerning employee compensation, very much in the spirit of maintaining regular and accurate tax records, a foundational aspect underscored in the guidelines for substitute forms W-2 and W-3.

IRS Form 944, "Employer’s Annual Federal Tax Return," is designed for smaller employers to report employees' wages, withheld income, and social security and Medicare taxes, showcasing a similarity to IRS Pub 1141’s themes of tax responsibility and reporting. Like the substitute forms W-2 and W-3, Form 944 allows for an annual summation, albeit in a different context, underlining the overarching IRS goal of streamlined, compliant tax reporting from employers.

The IRS Form W-4, "Employee's Withholding Certificate," indirectly supports the objectives of IRS Pub 1141 by determining the amount of taxes to withhold from employees' paychecks. It precedes the need for Forms W-2 and W-3, setting the stage for accurate tax withholding and reporting, illustrating the interconnectedness of IRS documents in managing tax obligations.

IRS Form W-9, "Request for Taxpayer Identification Number and Certification," while primarily used for independent contractors, aligns with IRS Pub 1141 in its pursuit of tax compliance and proper documentation. Though focusing on a different segment of workforce taxation, the principle of ensuring accurate tax reporting through required forms unites these IRS documents.

IRS Publication 15 (Circular E), "Employer's Tax Guide," offers a comprehensive overview of an employer's tax duties, closely matching the educational and directive nature of IRS Pub 1141. This publication provides detailed instructions on all aspects of withholding, reporting, and paying federal taxes, echoing the procedural guidance found in IRS Pub 1141 for substitute forms W-2 and W-3.

IRS Form 1099-NEC, "Nonemployee Compensation," is part of the family of forms addressing the reporting of different types of payments, akin to how IRS Pub 1141 manages employee compensation reporting. Though most often used for freelance or contract work, its role in the larger ecosystem of tax documentation highlights similar goals of clarity, accuracy, and compliance in tax matters.

The IRS Publication 1223, "General Rules and Specifications for Substitute Forms W-2c and W-3c," parallels IRS Pub 1141 in its focus on substitute forms, providing guidelines for correcting previously filed Forms W-2 and W-3. This publication illustrates the continuum of tax reporting, where ensuring the ongoing accuracy of records, through corrected forms when necessary, is paramount.

IRS Form 1096, "Annual Summary and Transmittal of U.S. Information Returns," functions as a cover sheet for submitting certain types of forms, reflecting the broader organizational aspects inherent in IRS Pub 1141’s guidelines for electronic and paper filing. Though serving a different subset of tax documents, Form 1096 embodies the procedural and transmittal aspects emphasized in the preparation and submission of substitute forms W-2 and W-3.

Dos and Don'ts

When managing IRS Publication 1141, which details the rules for substitute forms W-2 and W-3, there are essential dos and don'ts to ensure compliance and accuracy. Follow these guidelines to avoid common pitfalls:

Do:
  1. Review the most current version of IRS Publication 1141 to ensure you are up-to-date with the latest requirements and specifications.
  2. Ensure all substitute forms W-2 (Copy A) and W-3 meet the specifications outlined by the IRS and SSA to avoid rejection.
  3. Use the official IRS or an exact substitute form for paper filings to the SSA, especially for those not filing electronically.
  4. Include accurate employer identification number (EIN) and employer’s name on all submitted forms for easy identification.
  5. Check for editorial changes and updates to the publication, as these may affect how you complete or submit the substitute forms.
  6. Report qualified sick leave wages and qualified family leave wages correctly, as mandated by the Families First Coronavirus Response Act, in Box 14 or on a separate statement.
  7. Contact the IRS or SSA with any questions regarding the red-ink or black-and-white substitute forms to ensure clarity and compliance.
  8. Adhere to specified deadlines for both electronic and paper filings to avoid penalties.
  9. Secure personal employee information by not submitting sensitive data via email, and ensure the secure filing of forms.
  10. Seek official IRS forms and instructions for detailed completion guidance, available per Section 3.4 of the publication.
Don't:
  • Deviate from the revenue procedure allowed by the IRS, as no IRS office is authorized to permit deviations from Publication 1141.
  • Use outdated versions of Publication 1141, as this may lead to inaccuracies and non-compliance.
  • Include logos, slogans, or advertisements on Copy A of Forms W-2 or Forms W-3, except as specifically allowed for employee copies.
  • Overlook the SSA's requirements for substitute black-and-white Forms W-2 (Copy A) and W-3, to ensure forms are accepted.
  • Forget to check for updates on the reporting of coronavirus-related sick and family leave wages, as guidelines may change.
  • Assume electronic delivery of employee copies is automatic; follow the specific consent requirements outlined in the publication.
  • Submit any form without double-checking for accuracy and completeness, to prevent submission errors.
  • Ignore the specific ink requirements for both the red-ink forms and substitute territorial forms to ensure legibility and compliance.
  • Neglect to report any suspicious or altered Forms W-2, known as "questionable Forms W-2," to maintain the integrity of wage reporting.
  • Fail to utilize the centralized customer service call site for questions related to information returns, compromising form accuracy.

Misconceptions

Many individuals and businesses have misconceptions about IRS Publication 1141, which outlines the general rules and specifications for substitute forms W-2 and W-3. Here's a list of common misunderstandings and clarifications to help provide a clearer view of what the publication entails:

  • Only electronic submissions are accepted: It's a common misconception that the IRS only accepts electronic submissions of Forms W-2 and W-3. In reality, IRS Publication 1141 covers both paper and electronic submissions, specifying the requirements for each method.

  • Substitute forms are not allowed: Some people believe that only official IRS-printed forms are acceptable. However, the publication clearly states that substitute forms for W-2 and W-3 are allowed as long as they meet the IRS and SSA specifications outlined in the publication.

  • Logos and advertisements are permitted on the forms: Employers often mistakenly think they can include logos, slogans, and advertisements on Forms W-2 and W-3. The publication specifies that such elements are not allowed on Copy A or employee copies, with minimal exceptions related to employer identification.

  • All substitute forms are the same: It's incorrect to assume that all substitute forms are created equal. The IRS distinguishes between "red-ink" official forms and approved "substitute black-and-white" versions, each with different requirements.

  • No guidelines for electronic delivery of forms: Another common myth is the absence of guidelines for the electronic delivery of Forms W-2 to employees. The publication provides specific instructions on how these forms can be delivered electronically.

  • Personalized forms enhance clarity: There's a belief that adding embellishments or personal touches to the forms will make them clearer to employees. However, these modifications can actually detract from the form's legibility and are not permitted.

  • No assistance is available for substitute form preparers: People often think they're on their own when preparing substitute forms. However, the IRS offers guidance and resources for those creating or filing substitute Forms W-2 and W-3.

  • Deadlines and filing procedures are flexible: Some assume that the rules and deadlines outlined in the publication are merely suggestions. In truth, these specifications are strict, and failure to comply can result in penalties.

  • Only large employers need to comply: There's a misconception that only large employers or businesses need to worry about adhering to the specific requirements of Publication 1141. All employers, regardless of size, must comply with these guidelines for substitute forms.

  • Publication 1141 is difficult to access: Many believe that accessing IRS publications and guidelines, including Publication 1141, is difficult. However, these resources are readily available on the IRS website, making it easy for employers and their agents to follow the correct procedures.

Understanding these misconceptions about IRS Publication 1141 can help employers, payroll professionals, and others ensure they are compliant in the preparation and submission of Forms W-2 and W-3. It can also reduce errors and improve the tax filing process for both businesses and their employees.

Key takeaways

Understanding the IRS Pub 1141 form, which covers the General Rules and Specifications for Substitute Forms W-2 and W-3, is crucial for accurate tax filing and compliance. Here are key takeaways:

  • Purpose and Scope: The primary aim of IRS Pub 1141 is to outline the requirements set by the IRS and the Social Security Administration (SSA) for the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2021 calendar year.
  • Conformity to Specifications: Substitute Form W-2 (Copy A) and substitute Form W-3 must strictly adhere to the specifications detailed in the revenue procedure to be considered acceptable by IRS and SSA. No deviations are authorized without explicit permission.
  • Restrictions on Design and Content: The forms should not include logos, slogans, or advertisements that can detract from the form's purpose or the recipient's ability to understand and use the tax information. However, certain exceptions are provided, such as including the employer's name or an embossment that doesn't obscure the form's content.
  • Contact Information for Questions: Questions related to red-ink Form W-2 (Copy A) and Form W-3 should be directed to the IRS at Substituteforms@irs.gov or to the designated postal address. For black-and-white substitute forms, inquiries should be sent to copy.a.forms@ssa.gov or the appropriate SSA postal address.
  • Electronic Filing and Delivery: The publication also covers guidelines for filing Forms W-2 (Copy A) electronically with the SSA and the electronic delivery of employee copies, highlighting the ongoing shift towards digital submissions and communications for efficiency and security.

Adhering to these guidelines ensures that the substitute forms used are valid and compliant, facilitating proper tax reporting and minimizing the risk of errors or rejected submissions. Additionally, staying informed about updated requirements helps streamline the payroll process and ensures timely and accurate tax filing.

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